Règle correspondante
Switzerland
Practice Relating to Rule 7. The Principle of Distinction between Civilian Objects and Military Objectives
Section C. Attacks against civilian objects in general
Switzerland’s Regulation on Legal Bases for Conduct during an Engagement (2005) states:
197. … Attacks against the civilian population or their property are prohibited at any time and in any place. …
225. Indiscriminate attacks, i.e. attacks which cannot distinguish between protected persons/objects and military objectives, as well as attacks directed against protected persons/objects or acts of revenge are prohibited in any place and at any time.
234 Violations of the international law of armed conflict are punished according to the provisions of the Swiss Penal Code or the Military Criminal Code.
236 Under Art. 109 of the Military Criminal Code, any person who violates the provisions of international treaties on the conduct of war and the protection of persons and goods or other recognized laws and customs of war is liable to imprisonment of up to three years or in serious cases of up to 20 years. In minor cases, disciplinary sanctions apply.
237 The following in particular are criminal offences: … harmful acts against internationally protected persons and objects[.] 
Switzerland, Bases légales du comportement à l’engagement (BCE), Règlement 51.007/IVf, Swiss Army, issued based on Article 10 of the Ordinance for the Organization of the Federal Department for Defence, Civil Protection and Sports of 7 March 2003, entry into force on 1 July 2005, §§ 197, 225, 234 and 236–237.
[emphasis in original]
Switzerland’s Military Criminal Code (1927), taking into account amendments entered into force up to 2011, states in a chapter entitled “War crimes”:
Art. 110
Articles 112–114 apply in the context of international armed conflicts, including in situations of occupation, and, if the nature of the offence does not exclude it, in the context of non-international armed conflicts.
Art. 112
1 The penalty shall be a custodial sentence of not less than three years for any person who in the context of an armed conflict directs an attack against:
c. civilian objects … that are not military objectives. 
Switzerland, Military Criminal Code, 1927, taking into account amendments entered into force up to 2011, Articles 110 and 112(1)(c).
Switzerland’s Penal Code (1937), taking into account amendments entered into force up to 2011, states under the title “War crimes”:
Art. 264b
Articles 264d–264j apply in the context of international armed conflicts, including in situations of occupation, and, if the nature of the offence does not exclude it, in the context of non-international armed conflicts.
Art. 264d
1 The penalty shall be a custodial sentence of not less than three years for any person who in the context of an armed conflict directs an attack against:
c. civilian objects … that are not military objectives. 
Switzerland, Penal Code, 1937, taking into account amendments entered into force up to 2011, Articles 264b and 264d (1)(c).
In 2005, in a report in response to a parliamentary postulate on private security and military companies, Switzerland’s Federal Council stated: “International humanitarian law also limits the conduct of military operations permissible under international law. Thus[,] for example, attacks against protected groups and property such as civilians and civilian property … are forbidden.” 
Switzerland, Report by the Swiss Federal Council on Private Security and Military Companies, 2 December 2005, Section 5.3.1, pp. 45–46.
In 2008, in its response to a question by a member of the National Council, Switzerland’s Federal Council wrote:
1. In its press release of 7 March 2008, the FDFA [Federal Department of Foreign Affairs] condemned in the strongest terms the terrorist attack against an institute of Talmudic studies in Jerusalem …
2. Attacks directed against … civilian objects are a clear violation of international humanitarian law. 
Switzerland, National Council, Response by the Federal Council to Interpellation No. 08.3127, 14 May 2008, p. 1.
Switzerland’s ABC of International Humanitarian Law (2009) states:
Civilian objects
International humanitarian law distinguishes between Civilian objects and Military objectives, prohibiting acts of violence against the former. …
Conduct of hostilities
Not all Means and methods of warfare are allowed in an Armed conflict. International humanitarian law stipulates the military operations, tactics and weapons that are permissible. The two generally accepted principles of Distinction and Proportionality are the basis for a number of specific rules such as the prohibition of direct attacks on the civilian population or on Civilian objects, …
Distinction
International humanitarian law protects the civilian population and prohibits attacks against Civilians and Civilian objects. One of its ground rules is the principle of distinction: the parties to a conflict are obliged to conduct military operations exclusively against Military objectives and must therefore always distinguish between Civilians and Combatants as well as between Civilian objects and Military objectives. …
Military objectives
International humanitarian law distinguishes between Civilian objects and military objectives. … Under international humanitarian law military personnel must at all times give full consideration to the nature of a potential target and opt exclusively for those that qualify as genuine military objectives.
Terrorism
The concept of “terrorism” has not yet been defined in International law. International law, Human rights and international humanitarian law nonetheless do prohibit many terrorism related acts and activities. In fact, according to international humanitarian law, acts generally considered as acts of terrorism, such as strikes against the civilian population or Civilian [o]bjects, … , are prohibited both in international and non-international armed conflict. …
War crimes
War crimes are grave breaches of the provisions of the Geneva Conventions of 1949 protecting persons and objects[,] as well as other serious violations of the laws and customs that apply to an international or non-international Armed conflict. War crimes include notably: … wilful attacks against Civilians and against Civilian objectives[.] 
Switzerland, Federal Department of Foreign Affairs, ABC of International Humanitarian Law, 2009, pp. 12, 13–14, 17, 30, 39 and 40. In the French version of this brochure, the sentence “War crimes include notably: … wilful attacks against Civilians and against Civilian objectives” reads “Parmi ces infractions, citons … l’attaque intentionnelle contre des civils ou des biens civils” (see ABC du Droit International Humanitaire, 2014, 2nd revised edition, p. 21).
In 2013, in answer to an interpellation in Parliament regarding the use of drones, Switzerland’s Federal Council stated:
In armed conflicts, strikes carried out with armed drones must respect the rules of the conduct of hostilities as stipulated by international humanitarian law, including the principles of distinction, proportionality and precaution, and must therefore not be directed against civilians or civilian objects. For each strike, it is thus necessary to verify that these principles were respected. 
Switzerland, Answer by the Federal Council to interpellation 13.3245 in Parliament regarding the use of drones, 29 May 2013.
In 2013, in a statement during an interactive dialogue with the UN Special Rapporteur on the human rights of internally displaced persons at the 68th Session of the UN General Assembly, the representative of Switzerland stated: “Switzerland condemns in the strongest terms deliberate attacks … against civilian infrastructure … Such attacks constitute serious violations of international humanitarian law.” 
Switzerland, Statement by the representative of Switzerland during an interactive dialogue with the Special Rapporteur on the human rights of internally displaced persons at the 68th Session of the UN General Assembly, 24 October 2013.